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01 Original announcement

According to the Announcement of the Customs Tariff Commission of the State Council on the Tariff Adjustment Program for 2026, the import tariff rates and tariff lines of certain commodities will be adjusted from January 1, 2026 onwards.

The General Administration of Customs has split the 10-digit customs commodity numbers for the commodities with relevant import and export tax policies for the non-full tax items and compiled the corresponding numbering table, and the enterprises importing and exporting the relevant commodities should declare the numbering in accordance with the annexes; and the commodity numbering of the non-full tax items with the application of the most-favored-nation tariff rate for the information technology products will be executed in accordance with the annexes to the Announcement 207 of the General Administration of Customs in 2024. (If you need the commodity number table, please write to 13045886252 to get it.)

Below is the original announcement:

General Administration of Customs Announcement No. 260 of 2025 (Announcement on the Implementation of the 2026 Tariff Adjustment Program and Related Matters)

According to the Tariff Adjustment Program for 2026 published in the Announcement of the Customs Tariff Commission of the State Council on the Tariff Adjustment Program for 2026 (Announcement of the Customs Tariff Commission No. 11 of 2025), the import tariff rates and tariff lines of certain commodities will be adjusted from January 1, 2026 onwards, and hereby announce the following on the implementation of the relevant tariff policy matters:

I. Customs Commodity Number Declaration Requirements Involving Relevant Import and Export Tax Policy Measures

In order to implement the 2026 temporary duty rate for import and export commodities and the import link VAT and consumption tax policy for some commodities, the General Administration of Customs has split the 10-digit customs commodity numbers for the commodities of the non-full tax items that are subject to the above import and export tax policy, and compiled the "Table of Customs Commodity Numbers Corresponding to the Commodities Subject to the Temporary Rate of Import and Export Non-full Tax Headings in 2026", "Table of Customs Commodity Numbers Corresponding to the Partial Commodities Subject to the VAT and Consumption Tax Policy on Import and Export in 2026" (Annexes 1 and 2). Table of Customs Commodity Numbers Corresponding to Some Commodities under Import and Export Non-full Tax Heads Applying Import Link VAT and Consumption Tax Policies in 2026 (see Annexes 1 and 2)

Enterprises importing and exporting the relevant commodities under the above import and export tax policies should declare the commodity numbers listed in the corresponding annexes of this announcement, and the scope of application of the policies shall be subject to the provisions of the Tariff Adjustment Program 2026 and the relevant import VAT and consumption tax policies.

For commodities with MFN duty rates for information technology products under non-full tariff lines, their 10-digit customs commodity numbers continue to be implemented in accordance with Annex 1 of General Administration of Customs Announcement No. 207 of 2024, "Table of Corresponding Customs Commodity Numbers of Information Technology Products under Non-full Tariff Lines of Import and Export for the Year of 2025".

II. Other related matters

Adjustments to import tariff rates and tariff lines for certain commodities in the Tariff Adjustment Program for 2026, as well as the Customs Import and Export Commodity Tax-Related Standardized Declaration Catalogue (2026 Edition) are available through the General Administration of Customs portal for reference in customs clearance declarations.

Notice is hereby given.

Annex: 1.2026 Table of Customs Commodity Numbers Corresponding to Commodities with Provisional Duty Rates for Import and Export Non-full Duty Headings.xlsx

2.2026 Table of Customs Commodity Numbers Corresponding to Partial Commodities of Import and Export Non-full VAT and Consumption Tax Policies.xlsx

General Administration of Customs (GAC)

December 31, 2025

If you need to register Shenzhen company / Guangzhou company / Shanghai company / Hangzhou company / Beijing company / Hong Kong company / Hainan company and other domestic company registration of related business services, but also to provide U.S. companies / Canadian companies / Mexican companies / Brazilian companies / U.K. companies / French companies / New Zealand companies / Japanese companies / / Singapore companies / Thailand companies / Vietnam companies / Malaysia companies and other foreign companies Registered related business tax services, company annual review / bookkeeping tax / payment of MPF / change information / bank account / ODI filing / cross-border e-commerce accompanied by running on behalf of the operation of the enterprise one-stop service, you can add my WeChat (phone with V: 13045886252) at any time to consult the ↓ ↓↓↓ 

02 Six Customs Brokerage Models

Speaking of the new customs policy, it is inevitable that people think of cross-border export customs clearance, and today we share 6 major customs clearance modes to see which one is suitable for you?

The choice of cross-border export customs declaration mode is really a technical job, because there are many ways to declare customs, foreign trade people have almost stepped on the pit of "wrong declaration mode": some people use 9610 to declare large B2B orders, resulting in the inability to enjoy the export tax rebate; some people are obviously eligible for 1210 bonded stocking conditions, but use 1039 market procurement, for nothing! Some people obviously meet the conditions of 1210 bonded stock, but use 1039 market purchase, and pay more VAT for nothing.

In fact, there are 6 major customs clearance models(0110, 1210, 9610, 1039, 9710, 9810)It not only determines the logistics process, but also directly affects the tax cost -- choosing the right model can save 50% tax burden, while choosing the wrong one may trigger the audit to make up the tax.

Today we will talk in detail about the 6 major modes of customs clearance for cross-border e-commerce exports.

1) Mode 0110 (general trade)

0110 is the most traditional and widespread form of "general trade" export, which is the cornerstone of international trade.

Features:This is the most traditional B2B export method, which needs to provide a full set of documents such as contract, invoice, packing list, etc. The tax refund process is mature and stable.

Is the traditional mainstream way of foreign trade , cross-border e-commerce can also be done through the Hong Kong company structure, go 0110 mode.‌

Applicable Scenarios:All domestic manufacturing enterprises or trading companies with import and export rights to trade in bulk, high value, non-platformized traditional goods, such as machinery and furniture.

2) 9610 model (cross-border e-commerce retail direct mail)

9610 is the "standard mode" of cross-border e-commerce B2C, and the process is "sell the goods first and then collect the goods for customs clearance": after the overseas consumer places an order and pays for it, the enterprise will unify the multiple small package orders and pack them, and send them to the buyer through express / postal service after customs clearance in bonded area, and then regularly Aggregation and declaration of tax refund.

Features:Greatly enhance the customs clearance efficiency of small parcels, the use of "single checking and release, summary declaration" mode of customs clearance, the need to push the order, payment, logistics, three single information to the customs system.

Applicable Scenarios:Do cross-border B2C retail sellers (such as Amazon individual sellers, independent station C sellers), small and micro-enterprises, the order amount is small, high frequency, light and small pieces of direct mail, but the lack of input ticket is more difficult to refund the tax.

3) 9710 model (cross-border e-commerce B2B direct export)

9710 is a separate regulation for B2B transactions concluded through cross-border e-commerce platforms in traditional general trade (0110).

Features:Domestic enterprises through the cross-border e-commerce platform and foreign enterprises to reach a deal directly after the export of goods, the declaration of the platform orders can be used to replace the paper contract, simplify the process, no single-ticket amount limit. 2025 has been abolished from the mandatory requirements for the receipt of information, to help the digital transformation of traditional foreign trade .

Applicable Scenarios:Online platform B2B trading for companies doing cross-border B2B trade (e.g. supplying overseas distributors, superstores).

4) 9810 model (cross-border e-commerce export overseas warehouse)

9810 is the regulatory code for the mode of "exporting cross-border e-commerce goods to overseas warehouses and then selling them".

Enterprises first send goods in bulk to overseas warehouses, and then ship them to buyers from overseas warehouses after the transaction. The key to taxation is that "goods leaving the country are regarded as exported and can apply for a tax refund", and there is no need to file customs declaration again for subsequent shipments from overseas warehouses.

Features:The process is simplified, leaving the country means exporting, entering the warehouse means tax refund. As long as the goods enter the customs-recognized overseas warehouses, enterprises can apply for tax rebate with the customs declaration without waiting for the actual sales, which greatly relieves the financial pressure of enterprises.

However, it is necessary to complete the overseas warehouse record and retain the sales vouchers, otherwise there is a tax risk , this model is currently a lot of sellers in the attempt.

Applicable Scenarios:Sellers operating overseas warehouses, such as Amazon FBA, independent station overseas warehouse delivery, have long-term stocking needs.

5) Model 1039 (Market Purchase Trade)

1039 The full name is "Market Purchase Trade Modes", initially piloted from Yiwu, Zhejiang Province, and now extended to more than 30 pilot regions such as Guangzhou and Jiangsu Province.

Features:You can export compliantly without input invoices and pay VAT at the approved rate (usually approved rate 0.8%-1.2%). Only for use by registered operators in the pilot area , it is getting harder and harder to register as a self-employed person now.

Applicable Scenarios:It applies to small commodity exports of individual households/non-ticketed goods purchased in state-recognized market clusters (e.g., Yiwu) with a single-ticket value of not more than US$150,000, and is required to be registered as an operator in the pilot region.

6) 1210 model (bonded cross-border trade e-commerce)

1210 is also known as "bonded stock preparation for export", which simply means "stock up the goods in the bonded area first, and then clear the customs and ship the goods when there is an order".

Features:The biggest advantage is "advance tax refund", to realize "sell one, out of the warehouse one". It can also be used for export front stocking, and the new policy in 2025 requires that tax rebates need to provide full logistics vouchers. Must be stationed in the special customs supervision area, non-special area can not enjoy the "tax rebate in the area"; in addition, when the goods are issued from the bonded area, to ensure that the "order, waybill, payment list" three single consistent, data inconsistency will affect the tax rebate.

Applicable Scenarios:Enterprises with stable inventory turnover, importing e-commerce or exporting front warehouses, and utilizing bonded policies to achieve flexible stocking.

If you need to register Shenzhen company / Guangzhou company / Shanghai company / Hangzhou company / Beijing company / Hong Kong company / Hainan company and other domestic company registration of related business services, but also to provide U.S. companies / Canadian companies / Mexican companies / Brazilian companies / U.K. companies / French companies / New Zealand companies / Japanese companies / / Singapore companies / Thailand companies / Vietnam companies / Malaysia companies and other foreign companies Registered related business tax services, company annual review / bookkeeping tax / payment of MPF / change information / bank account / ODI filing / cross-border e-commerce accompanied by running on behalf of the operation of the enterprise one-stop service, you can add my WeChat (phone with V: 13045886252) at any time to consult the ↓ ↓↓↓ 

03 Matching the Customs Brokerage Model that Suits You

Provide a selection logic reference.

1) Match the core model to the business scenario‌

Bulk B2B trade: preferred 0110 (general trade) with standardized process and stable tax refund.

Small Packet Direct Mail (B2C): Choose 9610, a customized clearance solution for cross-border retail.

Online B2B transactions: Adopt 9710 and enjoy the convenience of digitalized customs clearance.

Operate overseas warehouse: match 9810, realize "export tax refund", optimize capital flow.

Individuals/uninvoiced small goods: try 1039 (subject to pilot areas) to solve the "uninvoiced tax exemption" problem.

Import e-commerce or export front warehouse: layout 1210, the use of bonded policy to achieve flexible stocking.

(2) Consideration in the context of different stages of development of enterprises‌

Start-ups/Micro and Small Enterprises (MSEs): Priority can be given to 9610 (Direct Mail) or 1039 (Market Purchase, if eligible), which are relatively flexible in operation and have lower thresholds, for a quick start-up of business.

Growing/scaling enterprises: With the increase in cargo volume and the need for standardization, they should turn to 0110 (general trade), 9710 (B2B) or 9810 (overseas warehouse) to obtain better tax rebate policies and achieve compliance and sustainable development.‌

3) Core points for weighing compliance and convenience‌

(1) Incoming invoices:Whether you can obtain a compliant input invoice to complete the refund With a ticket, seeking a refund: Prioritize 0110/9710/9810/9610 (choose based on the transaction and logistics model) Without a ticket, seeking facilitation: Eligible to go 1039.

(2) Overseas warehouse costs:Whether you need and can bear the filing and management costs of overseas warehouse Choose 9610 for direct small packages Choose 9810 for overseas warehouse stocking.

(3) Value of goods and logistics:Small value, high frequency selection 9610 large value, need to hoard selection 1210, 9810 professional market procurement selection 1039

Final Summary:In the future, data collision will become the norm, and compliance means competitiveness. Foreign trade enterprises need to combine their own situation and stage of development, choose the most suitable customs clearance channel, enjoy the policy dividend at the same time, to ensure that the business long-term compliance and sound development.

If you need to register Shenzhen company / Guangzhou company / Shanghai company / Hangzhou company / Beijing company / Hong Kong company / Hainan company and other domestic company registration of related business services, but also to provide U.S. companies / Canadian companies / Mexican companies / Brazilian companies / U.K. companies / French companies / New Zealand companies / Japanese companies / / Singapore companies / Thailand companies / Vietnam companies / Malaysia companies and other foreign companies Registered related business tax services, company annual review / bookkeeping tax / payment of MPF / change information / bank account / ODI filing / cross-border e-commerce accompanied by running on behalf of the operation of the enterprise one-stop service, you can add my WeChat (phone with V: 13045886252) at any time to consult the ↓ ↓↓↓ 

04  Why choose Enterprise Caiying Group?

🏆 Why choose Enterprise Finance? --Professional strength, global trust

Enterprise Caiying Group, since its establishment in 2015, has always been adhering to the mission of "empowering every entrepreneurial dream", focusing on providing one-stop globalized industry, commerce, finance and tax and business services for enterprises.

Our bottom line, from the deep precipitation and authoritative certification:

✅ Service Scale Witnesses Reputation: Accumulated services for more than 300,000+ enterprises, long-term cooperation with more than 50,000+ customers.

✅ Global Network Local Support: Branches are set up in Beijing, Guangzhou, Shenzhen, Hong Kong, Southeast Asia, and the United States, with services covering Asia, Europe, and the Americas.

✅ Official certification qualification escort: with 3 Hong Kong government certified licensed secretarial firms, a U.S. branch and a self-employed Hong Kong accounting firm, and at the same time is the vice president of the Shenzhen Agency Bookkeeping Association, etc., to ensure that the service is fully compliant and reliable.

The four core advantages of Enterprise Caiying's overseas company registration service:

🔹 1. A team of experts to guide you throughout the process

Our team of nearly 400 professionals consists of senior lawyers, accountants, tax accountants and cross-border business consultants. They are well versed in international regulations, handle thousands of high-end cases annually, and can provide optimal customized solutions from structural design to on-the-ground implementation.

🔹 2. digitally empowered, smart and efficient

We have spent 20 million RMB to research and develop our own digital system "Echobo", which realizes process standardization and progress visualization. The integration of AI intelligent analysis can provide quick insight into demand and assist in generating solutions, making complex affairs clear, transparent and efficient.

🔹 3. Eco-links, extra value

We connect over 500,000+ entrepreneurs with domestic and international associations. By regularly organizing cross-border salons, tax law seminars and other activities, we not only solve registration problems, but are also committed to linking resources and creating business opportunities for you.

🔹 4. Full-cycle accompaniment for worry-free sailing

Our services go beyond "successful registration". We provide a full life cycle of services from early consultation, mid-term implementation, to late financial and tax declaration, annual audit and maintenance, and compliance consulting, to become your long-term and stable partner for overseas expansion.

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Image source: some of the image material in this article from the network, such as copyright issues, please contact us to replace the deletion of processing.

Information reference: The content of this article is synthesized from the internal materials of Enterprise Caiying and relevant public network information.

Content Editor: This article was edited and designed by the Operations Department of the Enterprise Caiying Group.

Warm reminder: The relevant policies, conditions, time limits, fees and other information described in this article may be subject to dynamic adjustments, please refer to the latest official announcements or the actual application of the specific circumstances prevail.